Home Publication & Consultation Decision Failure of Proof Through Sampling: Reviewing the Appeal Loss of PT AALI's Article 23 Income Tax Over VAT Data Equalization
Decision

Failure of Proof Through Sampling: Reviewing the Appeal Loss of PT AALI's Article 23 Income Tax Over VAT Data Equalization

PUT-010779.12/2019/PP/M.XVIIIB September 25, 2025
Taxindo Prime Consulting | Dandy Adams - Lilik F Pracaya, Ak., CA., ME., BKP (C)
Wednesday, January 14, 2026 | 12:47 WIB
00:00
Optimized with Google Chrome
Failure of Proof Through Sampling: Reviewing the Appeal Loss of PT AALI's Article 23 Income Tax Over VAT Data Equalization

Warning: Trying to access array offset on null in /home/taxindod/public_html/taxindo.co.id/en/modules/publicdetails.php on line 273
<br /> <b>Warning</b>: Trying to access array offset on null in <b>/home/taxindod/public_html/taxindo.co.id/en/modules/publicdetails.php</b> on line <b>275</b><br />

Warning: Trying to access array offset on null in /home/taxindod/public_html/taxindo.co.id/en/modules/publicdetails.php on line 283

Warning: Trying to access array offset on null in /home/taxindod/public_html/taxindo.co.id/en/modules/publicdetails.php on line 286

Decision
January 14, 2026 • Taxindo Prime Consulting | Dita Rahmah Fitri - Lilik F Pracaya, Ak., CA., ME., BKP (C)

When Employee Benefits Are Not Automatically Subject to Income Tax Article 21
PUT-006540.102023PPM.XIIIA Year 2025 - Agustus 21, 2025
Decision
January 14, 2026 • Taxindo Prime Consulting | Dita Rahmah Fitri - Lilik F Pracaya, Ak., CA., ME., BKP (C)

From Market Support to Core Business: Where Did BUT Begin?
PUT-010233.272024PPM.XA Year 2025 - August 28, 2025
Decision
January 14, 2026 • Taxindo Prime Consulting | Dandy Adams - Lilik F Pracaya, Ak., CA., ME., BKP (C)

Implications of Applying Article 23 Paragraph (4) Letter H of the Income Tax Law in a Dispute Over Tax Withholding on Factoring Interest Paid to a Financing Company
PUT-006705.12/2024/PP/M.XIB September 25, 2025
Decision
January 14, 2026 • Taxindo Prime Consulting | Dandy Adams - Lilik F Pracaya, Ak., CA., ME., BKP (C)

Unveiling the Fair Value of Family Shares: The Story of a Rp15 Billion Tax Dispute Behind the Transfer of PT TBS Shares
PUT-010844.14/2022/PP/M.XXB September 14th, 2023
Decision
January 14, 2026 • Taxindo Prime Consulting | Adv. Muhammad Faiz Nur Abshar, S.H - Lilik F Pracaya, Ak., CA., ME., BKP (C)

Taxpayers' Ultimate Strategy: Winning Corporate Income Tax Appeal Against IDR 1.7 Billion Turnover Correction Due to This Mistake by the DJP
PUT-002125.15/2024/PP/M.XIVA Of 2025 – 22 May 2025
Decision
January 14, 2026 • Taxindo Prime Consulting | Adv. Muhammad Faiz Nur Abshar, S.H. - Lilik F Pracaya, Ak., CA., ME., BKP (C)

DJP's Business Valuation Fails to Correct Hundreds of Billions in Corporate Income Tax in PT SP’s Debt-to-Equity Swap Case
PUT-009753.15/2024/PP/M.IXA Of 2025 - 30 September 2025
Decision
January 14, 2026 • Taxindo Prime Consulting | Adv. Muhammad Faiz Nur Abshar, S.H - Lilik F Pracaya, Ak., CA., ME., BKP (C)

Public Accountant’s Error Causes IDR 20 Billion Tax Correction: The Key to a Taxpayer’s Victory Against Assumptive Cash Flow Testing
PUT-005099.15/2021/PP/M.IVB Of 2025 - 25 September 2025
Decision
January 12, 2026 • Taxindo Prime Consulting - Adv. Muhammad Faiz Nur Abshar, S.H. - Lilik F Pracaya, Ak., CA., ME., BKP (C)

Taxpayer Claims Wages Below PTKP, Appeal Rejected: Tax Court Affirms New Evidence is Inadmissible Post-Examination!
PUT-005499.10/2024/PP/M.XIVB Of 2025, 26 August 2025
Decision
January 12, 2026 • Taxindo Prime Consulting | Irfan Gunawan, S.Ak, BKP., CTT., CPTT. - Lilik F Pracaya, Ak., CA., ME., BKP (C)

Triumph of Justice at the Tax Court: PTAB Successfully Nullifies VAT Administrative Sanctions
 
PUT-000664.99/2025/PP/M.IXA – July 29, 2025
Decision
January 12, 2026 • Taxindo Prime Consulting | Adv. Muhammad Faiz Nur Abshar, S.H - Lilik F Pracaya, Ak., CA., ME., BKP (C)

The PPh Article 23 Trap! Service Costs Recognized in Financial Statements, But Withholding Tax Forgotten: Here's the Consequence at the Tax Court
PUT-013097.12/2021/PP/M.VIIIB Of 2025 - 13 August 2025
Article More Details
Article
March 02, 2026 • Taxindo Prime Consulting | Arya Hibatullah - Lilik F Pracaya, Ak., CA., ME., BKP (C)

Term of Reference (TOR) in Focused Tax Audits in the Coretax Era
Article
March 02, 2026 • Taxindo Prime Consulting | Sonya Marthayori, S.E., BKP (B)., APCIT - Lilik F Pracaya, Ak., CA., ME., BKP (C)

Analysis of Taxpayer Selection Criteria in Focused Audits: A Risk-Based Approach in the Coretax Era
Taxindo Prime Consulting (TPC) is a firm specializing in tax, accounting, business, and business law consulting.
Taxindo Prime Consulting (TPC) is established as a trusted strategic partner, providing comprehensive solutions in tax consulting, accounting, business development, and business law. Driven by a commitment to integrity and professionalism, TPC is dedicated to delivering more than just standard consultation; we provide education, tactical advice, and concrete solutions. Our services are meticulously designed to analyze and resolve clients' tax and business challenges with objectivity, in-depth insight, and full independence, ensuring both regulatory compliance and long-term business sustainability.
View More
OFFICE
Mega Plaza Building 12th Floor
Jl. H.R. Rasuna Said Kav C-3 Jakarta 12940

Phone :
+62 21 521 2686
+62 817 001 3303

Email :
info@taxindo.co.id
Copyright © 2025 Taxindo Prime Consulting

All content on this website is provided solely for general informational and educational purposes. This information is not intended as a substitute for professional tax advice or consultation specific to your situation. We strongly encourage you to contact our team of consultants directly to receive appropriate guidance and advice.
Taxindo Prime Consulting
Tax and Transfer Pricing Calculator
Tax Calendar
×
Newsletter